问题如下图:
选项:
A.
B.
C.
解释:
Current account 经常账户有四个子账户:merchandise trade, services, income receipts, unilateral transfers.
本题目中的dividend 属于income receipts。这点我理解了。
但是A、B选项为什么不属于current account?如果不属于,那属于什么account分类?
谢谢老师。
NO.PZ2018062003000192 问题如下 A cocompany in China hthe following transactions ring the most recent month.• Bought cofrom Australia for AU0 million.• BorroweAU0 million from a bank in Melbourne.• Receivea KRW15 million vinfrom South Korea subsiary.• PaiCNY850million to a China’s shipping company.Whiof the following woulreflectein China’s current account balanfor the quarter? A.Paito the shipping company. B.The proservice. C.The vin C is correctThe Chinese company allows South Korea subsiary to use the capital, anthe vin means the payment for those services.考点Balanof PaymentsBought cofrom Australia for AU0 million.这项属于CapitAccountBorroweAU0 million from a bank in Melbourne.这项属于FinanciAccountReceivea KRW15 million vinfrom South Korea subsiary.这项属于Current account.PaiCNY850million to a China’s shipping company.这项属于国内交易因此C正确。 这个知识点考察的是哪一章
NO.PZ2018062003000192 问题如下 A cocompany in China hthe following transactions ring the most recent month.• Bought cofrom Australia for AU0 million.• BorroweAU0 million from a bank in Melbourne.• Receivea KRW15 million vinfrom South Korea subsiary.• PaiCNY850million to a China’s shipping company.Whiof the following woulreflectein China’s current account balanfor the quarter? A.Paito the shipping company. B.The proservice. C.The vin C is correctThe Chinese company allows South Korea subsiary to use the capital, anthe vin means the payment for those services.考点Balanof PaymentsBought cofrom Australia for AU0 million.这项属于CapitAccountBorroweAU0 million from a bank in Melbourne.这项属于FinanciAccountReceivea KRW15 million vinfrom South Korea subsiary.这项属于Current account.PaiCNY850million to a China’s shipping company.这项属于国内交易因此C正确。 C里面说的vin不属于投资收益,算在financiaccount里面吗?B中的service不是经常账户的内容吗
NO.PZ2018062003000192 The proservice. The vin C is correThe Chinese company allows South Korea subsiary to use the capital, anthe vinmeans the payment for those services. 考点Balanof Payments Bought cofrom Australia for AU0 million.这项属于CapitAccount BorroweAU0 million from a bank in Melbourne.这项属于FinanciAccount Receivea KRW15 million vinfrom South Korea subsiary.这项属于Current account. PaiCNY850million to a China’s shipping company.这项属于国内交易 因此C正确。 AB是servifee,应该记入current account啊
NO.PZ2018062003000192 这里的subsiary是什么意思呢
NO.PZ2018062003000192 The proservice. The vin C is correThe Chinese company allows South Korea subsiary to use the capital, anthe vinmeans the payment for those services. 考点Balanof Payments Bought cofrom Australia for AU0 million.这项属于CapitAccount BorroweAU0 million from a bank in Melbourne.这项属于FinanciAccount Receivea KRW15 million vinfrom South Korea subsiary.这项属于Current account. PaiCNY850million to a China’s shipping company.这项属于国内交易 因此C正确。比如在国外买了个铁矿,这种经常性的铁矿或煤矿购买不应该算在经常性栏目中吗?